Please use this identifier to cite or link to this item: https://ktisis.cut.ac.cy/handle/10488/337
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dc.contributor.authorKrambia-Kapardis, Maria-
dc.contributor.other�������-�������, �����-
dc.date.accessioned2009-06-03T07:10:48Zen
dc.date.accessioned2013-05-16T08:21:55Z-
dc.date.accessioned2015-12-02T09:27:36Z-
dc.date.available2009-06-03T07:10:48Zen
dc.date.available2013-05-16T08:21:55Z-
dc.date.available2015-12-02T09:27:36Z-
dc.date.issued2002en
dc.date.issued2002-
dc.identifier.citationJournal of Financial Regulation and Compliance, Vol. 10, no. 3, 2002, pp. 266-278en
dc.identifier.citationJournal of Financial Regulation and Compliance, Vol. 10, no. 3, 2002, pp. 266-278-
dc.identifier.issn1358-1988en
dc.identifier.issn1358-1988-
dc.identifier.urihttp://ktisis.cut.ac.cy/handle/10488/337en
dc.identifier.urihttp://ktisis.cut.ac.cy/handle/10488/337-
dc.description.abstractThis paper addresses a fundamental issue in financial regulation - that of the auditor’s ability to detect material irregularities. If an auditor is to detect irregularities he/she must also be cognisant of fraud aetiology by drawing on such other disciplines as psychology, criminology and sociology. The paper first provides a critique of existing fraud aetiology models and then describes the ROP Fraud Risk-Assessment Model constructed by the author in a study of convicted serious fraud offenders in Australia. The main concern of the paper is with the eclectic fraud detection model (EFD), of which the ROP model is a component. The EFD model is aimed at enhancing the auditor’s fraud detection ability, it has been constructed by the author and its utility successfully tested in Australia in a survey of auditors. Finally, the policy implications for auditors of the findings obtained are also considered.en
dc.description.abstractThis paper addresses a fundamental issue in financial regulation - that of the auditor�s ability to detect material irregularities. If an auditor is to detect irregularities he/she must also be cognisant of fraud aetiology by drawing on such other disciplines as psychology, criminology and sociology. The paper first provides a critique of existing fraud aetiology models and then describes the ROP Fraud Risk-Assessment Model constructed by the author in a study of convicted serious fraud offenders in Australia. The main concern of the paper is with the eclectic fraud detection model (EFD), of which the ROP model is a component. The EFD model is aimed at enhancing the auditor�s fraud detection ability, it has been constructed by the author and its utility successfully tested in Australia in a survey of auditors. Finally, the policy implications for auditors of the findings obtained are also considered.-
dc.formatpdfen
dc.formatpdf-
dc.language.isoenen
dc.language.isoen-
dc.publisherEmeralden
dc.publisherEmerald-
dc.rights© Emerald Group Publishing Limiteden
dc.rights� Emerald Group Publishing Limited-
dc.subjectAuditorsen
dc.subjectAustraliaen
dc.subjectEFD modelen
dc.subjectFraud detectionen
dc.subjectAuditors-
dc.subjectAustralia-
dc.subjectEFD model-
dc.subjectFraud detection-
dc.titleA fraud detection model: A must for auditorsen
dc.titleA fraud detection model: A must for auditors-
dc.typeArticleen
dc.typeArticle-
dc.affiliationIntercollegeen
dc.affiliationIntercollege-
dc.identifier.doi10.1108/13581980210810256en
dc.identifier.doi10.1108/13581980210810256-
dc.dept.handle123456789/54en
dc.dept.handle123456789/54-
item.fulltextNo Fulltext-
item.grantfulltextnone-
item.languageiso639-1other-
item.languageiso639-1other-
crisitem.author.deptDepartment of Hotel and Tourism Management-
crisitem.author.facultyFaculty of Management and Economics-
crisitem.author.orcid0000-0002-7762-1118-
crisitem.author.parentorgFaculty of Management and Economics-
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